<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2020v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2021-11-11T09:29:32-06:00</ReturnTs>
    <TaxPeriodEndDt>2020-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>841016028</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ANDERSON &amp; WHITNEY PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5801 W 11TH ST STE 300</AddressLine1Txt>
        <CityNm>GREELEY</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80634</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2020-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>462056400</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LIVING DESIGN FOUNDATION INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LIVI</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>513 ANTHES AVENUE</AddressLine1Txt>
        <CityNm>LANGLEY</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98260</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOSEPH WHISENAND</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9703814091</PhoneNum>
      <SignatureDt>2021-10-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JOSEPH</PersonFirstNm>
        <PersonLastNm>WHISENAND</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>VICKI S SEARS CPA</PreparerPersonNm>
      <PTIN>P00586988</PTIN>
      <PhoneNum>9703527990</PhoneNum>
      <PreparationDt>2021-11-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2020</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>48824</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>44025</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>4799</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>48824</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>25220</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>692</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>27539</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1319</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>5041</OtherExpensesTotalAmt>
      <TotalExpensesAmt>59811</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-10987</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>8698</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-2289</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>8698</BOYAmt>
        <EOYAmt>3511</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>5000</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>8698</BOYAmt>
        <EOYAmt>8511</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>10800</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>8698</BOYAmt>
        <EOYAmt>-2289</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE MISSION OF THE LIVING DESIGN FOUNDATION IS TO FUND ROBUST SELF- SUFFICIENCY LIFE-SKILL DEVELOPMENT THROUGH EDUCATIONAL PROGRAMS AND ORGANIZAITIONS WHICH TEACH, ENCOURAGE, AND SUPPORT PEOPLE IN CREATING HEALTHY AND PRODUCTIVE LIVES SO THEY MAY BE CONTRIBUTORS BACK TO THEIR FAMILIES AND SOCIETY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO FOCUS ON AT RISK TEENAGERS WHO ARE IN DANGER OF BEING AT-RISK AND PROVIDE THEM WITH LIFE-SKILL DEVELOPMENT</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>59811</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>59811</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">JOSEPH WHISENAND</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="RetDoc2">MARY LOU WHISENAND</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JOSEPH WHISENAND</PersonNm>
        <USAddress>
          <AddressLine1Txt>513 ANTHES AVENUE</AddressLine1Txt>
          <CityNm>LANGLEY</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98260</ZIPCd>
        </USAddress>
        <PhoneNum>9703814091</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>10508</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35877</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58202</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>44025</CurrentTaxYearAmt>
        <TotalAmt>148612</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>10508</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35877</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58202</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>44025</CurrentTaxYearAmt>
        <TotalAmt>148612</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>95884</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>52728</PublicSupportTotal170Amt>
      <TotalSupportAmt>148612</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>41754</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.35480</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.28650</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990SchAType1SuprtOrgGrp>
        <PowerAppointMajorityDirTrstInd>true</PowerAppointMajorityDirTrstInd>
        <OperateBenefitNonSuprtOrgInd>false</OperateBenefitNonSuprtOrgInd>
      </Form990SchAType1SuprtOrgGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SUPPLEMENTAL INFORMATION</FormAndLineReferenceDesc>
        <ExplanationTxt>UNUSUAL GRANT OF 40,000 RECEIVED IN 2018 HAS BEEN EXCLUDED FROM PART II.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PROMOTION 2,275 VOLUNTEER REWARDS 776 DONOR REWARDS 662 BANK FEES/PETTY CASH 80 MISC FEES 383 TRAVEL 865 TOTAL 5,041</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PLEDGES RECEIVABLE 0 5,000 TOTAL 0 5,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>UNSECURED NOTES AND LOANS PAYABLE 0 10,800</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE LIVING DESIGN FOUNDATION IS TO FUND ROBUST SELF- SUFFICIENCY LIFE-SKILL DEVELOPMENT THROUGH EDUCATIONAL PROGRAMS AND ORGANIZAITIONS WHICH TEACH, ENCOURAGE, AND SUPPORT PEOPLE IN CREATING HEALTHY AND PRODUCTIVE LIVES SO THEY MAY BE CONTRIBUTORS BACK TO THEIR FAMILIES AND SOCIETY.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="RetDoc2">
      <CompensationExplanationGrp>
        <PersonNm>JOSEPH WHISENAND</PersonNm>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>MARY LOU WHISENAND</PersonNm>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>
